8/8/2019 Exhibit 14 - Certified Fraud Examiner report that CNAM has not disclosed Kexuan Yao's exposure for his securities V

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David B. Hannuksela CPA, CFECertified Public AccountantCertified Fraud Examiner

2120 Hidden Ranch TerraceHenderson, NV 89052-2325

702.372.3708 (cell)davidhannuksela@embarqmail.com

September 15, 2010

I, David Hannuksela, a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE)with knowledge of the filing requirements of public companies registered pursuant to Section12 of the Securities and Exchange Commission Act of 1934. Have been independently retainedto read and evaluate whether China Armco Metals, Inc., a company who has a class of equitysecurities registered pursuant to Section 12 of the Securities and Exchange Commission Act of1934, has disclosed in any Securities and Exchange Commission Report(s) that the company

was conducting an investigation into Kexuan Yao transfer 1.3 million shares of China ArmcoShares on or about June 28, 2010, and any liability that this transfer would have either onChina Armco and or Kexuan Yao personally.

My investigation consisted of a review of all the Securities and Exchange Documents filed byChina Armco Metals since June 17, 2010 which consist of (as indicated by the following copy ofthe SEC web site relating to all recent filings by China Armco Metals):

Format Description Filed/EffectiveFile/FilmNumber

8-K Documents Current report, items 7.01 and 9.01Acc-no: 0001448788-10-000173 (34 Act) Size: 34 KB

2010-09-10001-34631101065445

SC 13G Documents Statement of acquisition of beneficial ownership by individualsAcc-no: 0001467738-10-000003 (34 Act) Size: 15 KB 2010-08-26 005-84119101040456

10-Q Documents Quarterly report [Sections 13 or 15(d)]Acc-no: 0001448788-10-000162 (34 Act) Size: 1 MB

2010-08-16001-34631101016839

8-K Documents Current report, items 2.02 and 9.01Acc-no: 0001448788-10-000160 (34 Act) Size: 275 KB

2010-08-13001-34631101015886

8-K Documents Current report, item 5.07Acc-no: 0001448788-10-000144 (34 Act) Size: 55 KB

2010-07-23001-3463110967290

8-K Documents Current report, items 1.01, 2.03, 3.02, and 9.01Acc-no: 0001448788-10-000137 (34 Act) Size: 45 KB

2010-06-17001-3463110904119

424B3 Documents Prospectus [Rule 424(b)(3)]Acc-no: 0001448788-10-000135 (33 Act) Size: 222 KB

2010-06-15333-16716810897241

EFFECT Documents Acc-no: 9999999995-10-001803 (33 Act) Size: 2 KB2010-06-14

14:00:00

333-167168

108962038-K Documents

Current report, items 7.01 and 9.01Acc-no: 0001448788-10-000129 (34 Act) Size: 43 KB

2010-06-09001-3463110886493

S-3 Documents Registration statement under Securities Act of 1933

Having read the reports listed above, there has been no mention or disclosure by ChinaArmcometals, Inc. or Kexuan Yao, concerning that the China Armco Metals, Inc. wasconducting an investigation into the transfer of Kexan Yao 1.3 million share transfer, and or thepotential known liability of China Armcometals, Inc. CEO Kexuan Yao SEC prosecutionexposure for said transfer.

http://www.sec.gov/Archives/edgar/data/1410711/000144878810000173/0001448788-10-000173-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000173/0001448788-10-000173-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000146773810000003/0001467738-10-000003-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000146773810000003/0001467738-10-000003-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=005-84119&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=005-84119&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000162/0001448788-10-000162-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000162/0001448788-10-000162-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000160/0001448788-10-000160-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000160/0001448788-10-000160-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000144/0001448788-10-000144-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000144/0001448788-10-000144-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000137/0001448788-10-000137-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000137/0001448788-10-000137-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000135/0001448788-10-000135-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000135/0001448788-10-000135-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/999999999510001803/9999999995-10-001803-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/999999999510001803/9999999995-10-001803-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/999999999510001803/9999999995-10-001803-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000129/0001448788-10-000129-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000129/0001448788-10-000129-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000124/0001448788-10-000124-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000124/0001448788-10-000124-index.htmhttp://www.sec.gov/Archives/edgar/data/1410711/000144878810000124/0001448788-10-000124-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000129/0001448788-10-000129-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/999999999510001803/9999999995-10-001803-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=333-167168&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000135/0001448788-10-000135-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000137/0001448788-10-000137-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000144/0001448788-10-000144-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000160/0001448788-10-000160-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000162/0001448788-10-000162-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=005-84119&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000146773810000003/0001467738-10-000003-index.htmhttp://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&filenum=001-34631&owner=exclude&count=40http://www.sec.gov/Archives/edgar/data/1410711/000144878810000173/0001448788-10-000173-index.htm

8/8/2019 Exhibit 14 - Certified Fraud Examiner report that CNAM has not disclosed Kexuan Yao's exposure for his securities V

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Sincerely,

/s/

David HannukselaCertified Public Accountant

Certified Fraud Examiner